61.assessed level of material misstatement risk 重大错报风险的评估水平 l$eKV(CZ4
62.simall business 小规模企业 Y~uqKb;A
63.accounting system 会计系统 6 jo+i[h
64.test of control 控制测试 wVY;)1?
65.walk-through test 穿行测试 d&5GkD.P
66.communication 沟通 0q:g
Dc6z
67.flow chart 流程图 jN^09T49
68.reperformance of internal control 重新执行 2Ik@L,
69.audit evidence 审计证据 aIABx!83>
70.substantive procedures 实质性程序 v}-j ls
71.assertions 认定 :h)A/k_
72.esistence 存在 /dt'iai~l
73.occurrence 发生 ~
L=Idt!9
74.completeness 完整性 =OU]<%
75.rights and obligations 权利和义务 et0yS%7+?@
76.valuation and allocation 计价和分摊 TLiA>`r=
77.cutoff 截止 `-[+(+["
78.accuracy 准确性 J t,7S4JL
79.classification 分类 {_5PN^J
80.inspection 检查 >Gyg`L\
81.supervision of counting 监盘 ufWd)Q
82.observation 观察 w-(^w9_e
83.confirmation 函证 O.~@V(7ah
84.computation 计算 {glRXR
85.analytical procedures 分析程序 UONW3
}-
86.vouch 核对
20p/p~<
87.trace 追查 [Q*aJLG
88.audit sampling 审计抽样 hg=BXe4:
89.error 误差 =D6H?K-k!
90.expected error 预期误差
kN,WB
91.population 总体 Ro oem dCM
92.sampling risk 抽样风险 b(McH*_8e
93.non- sampling risk 非抽样风险 Z`lCS
o;
94.sampling unit 抽样单位 7Vxe]
s
95.statistical sampling 统计抽样 POCF T0R}
96.tolerable error 可容忍误差 95CCje{o_
97.the risk of under reliance 信赖不足风险 ^XQr`CqI
98.the risk of over reliance 信赖过度风险 MOEB{~v`;
99.the risk of incorrect rejection 误拒风险 ,0R2k `m!
100. the risk of incorrect acceptance 误受风险 (" +/ :
101.working trial balance 试算平衡表
zOnQ656
102.index and cross-referencing 索引和交叉索引 WxFrqUz
103.cash receipt 现金收入 Fl^}tC
104.cash disbursement 现金支出 63?fn~0\
105.bank statement 银行对账单 KGI0|Z]n~
106.bank reconciliation 银行存款余额调节表 `
X7ns?
107.balance sheet date 资产负债表日 _F1{<" 4
108.net realizable value 可变现净值 #Ua+P(1q
109.storeroom 仓库 d.3O1TXK
110.sale invoice 销售发票 {%;KkC8=R
111.price list 价目表 +=bGrn>h
112.positive confirmation request 积极式询证函 =7c1l77z
113.negative confirmation request 消极式询证函 {!C ';^
114.purchase requisition 请购单 @#%rTKD9F
115.receiving report 验收报告 >r"~t70C~]
116.gross margin 毛利 "jUr[X2J
117.manufacturing overhead 制造费用 @Pc]qu
118.material requisition 领料单 i-EFq@xl
119.inventory-taking 存货盘点 ~4~-^
t
120.bond certificate 债券 &)p/cOiV
121.stock certificate 股票 K"sfN~@rT[
122.audit report 审计报告 sgn,]3AUq
123.entity 被审计单位 U&mJ_f#M
124.addressee of the audit report 审计报告的收件人 $MmCh&V
125.unqualified opinion 无保留意见 43;@m}|7$
126.qualified opinion 保留意见 wxg`[c$:
127.disclaimer of opinion 无法表示意见 LyB$~wZx~@
128.adverse opinion 否定意见